Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 2:

In page 8, line 15, after “functions” to insert “and shall publish any rules so adopted”.

These amendments relate to the functions of the appeals commissioners and to the terms and conditions of a commissioner's appointment. On Amendment No. 2, section 6 provides for the performance by the appeals commissioners of their functions as contained in this Bill and the various tax Acts. Such functions include making decisions about accepting or refusing an appeal, arranging hearings, adjudicating and determining appeals, publishing determinations and putting in place efficient and effective systems and procedures. The commissioners must ensure that proceedings before them are accessible, fair and expeditious. Subsection (5) allows the commissions to adopt their own rules of procedure in carrying out their functions. Amendment No. 2 to this subsection provides for that any rules must be published. This is to ensure that all parties to an appeal will have full information as to the procedures to be followed, will know what is expected of them, and will know what they can expect from a tax appeal commission in terms of the carrying out of its functions. Clear and transparent procedures are vital attributes of a robust tax appeals system, and this measure will assist in providing transparency and increased certainty for taxpayers which are the overall objectives of this reform procedure.

Amendment No. 3 relates to section 14, which deals the terms and conditions of appointment for appeals commissioners who are to work solely as appeals commissioners on a full time basis. Amendment No. 3 is being made to clarify this restriction. It provides that in addition to not holding any other paid office or employment, a serving appeals commissioner may not carry on any trade, business or profession. This would prevent a commissioner from acting in consultancy or business management roles. The impending appointment of two new appeal commissioners on a full-time basis, as heretofore, serves to reinforce the perception of independence and impartiality in the resolution of tax disputes.